Now, every week is tax-free shopping week in New York City. In the past, New Yorkers had to wait for special tax-free shopping weeks twice a year to avoid paying city or state sales tax on clothing and footwear items under $110.

Then, in September of 2005, New York City permanently eliminated the city sales tax of 4% on clothing and footwear purchases under $110. In April of 2006, the state of New York followed suit and repealed its portion of the sales tax on these items. The result is that the five boroughs of New York City are the only counties in the state of New York that charge no sales tax on these purchases.